Congress overrules the Presidential vetoes on Law no. 14,689/2023, that established the return of the tie-breaking rule in favor of the Tax authorities at the administrative level (CARF)

In brief

On December 14, 2023 (Thursday), the Congress overruled some of the presidential vetoes on Law no. 14,689/2023,  with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction in the collection of credits by the Federal Treasury.

This means that the provisions will be reintegrated into the text of the Law and will come into force.

In more detail

The main points of the restored provisions are:

The overruled vetoes will be sent to the President for enactment within 48 hours.